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GST for Indian D2C Brands — Rates, Filings, and Marketplace Mechanics

By Sylvr Founder's Desk · Last checked 6 Nov 2026

Hair oil, shampoo, toothpaste, toilet soap bars, talcum powder, face powder and shaving cream: 5% (from 18%). Other skincare and cosmetics: rate not stated in these documents; check the HSN entry in the CBIC rate notification. Namkeen, bhujia, pasta, instant noodles, sauces, diabetic foods, butter, ghee, cheese: 5% (from 12%). Chocolates, coffee, cornflakes: 5% (from 18%). UHT milk and pre-packaged labelled paneer: nil. Aerated and caffeinated drinks: 40% (from 28%). Marketplaces collect TCS: 0.5% of the net value of taxable supplies (reduced from 1%; Notification 15/2024–Central Tax), from 10 Jul 2024. Gazette (on gstcouncil.gov.in), read 6 Nov 2026.

Sources: gstcouncil.gov.in/sites/default/files/2025-09/press_release_press_info, gstcouncil.gov.in/sites/default/files/2024-09/central-tax-15-2024-1107, taxmann.com/post/blog/ecos-to-collect-0-5-tcs-on-net-value-of-taxable-, read 6 Nov 2026.

Rate-by-category

Hair oil, shampoo, toothpaste, toilet soap bars, talcum powder, face powder and shaving cream: 5% (from 18%). Other skincare and cosmetics: rate not stated in these documents; check the HSN entry in the CBIC rate notification.
Namkeen, bhujia, pasta, instant noodles, sauces, diabetic foods, butter, ghee, cheese: 5% (from 12%). Chocolates, coffee, cornflakes: 5% (from 18%). UHT milk and pre-packaged labelled paneer: nil. Aerated and caffeinated drinks: 40% (from 28%).
5% for apparel up to ₹2,500 per piece; 18% above ₹2,500 per piece (from 12%).
Furniture wholly of bamboo, cane or rattan: 5% (from 12%). Other furniture: not stated in these documents.
Nutraceuticals: check the HSN entry in the CBIC rate notification.

Source: gstcouncil.gov.in/sites/default/files/2025-09/press_release_press_info.

Marketplace TCS

TCS on marketplace sales: 0.5% of the net value of taxable supplies, from 10 Jul 2024 (Notification 15/2024–Central Tax). Gazette (on gstcouncil.gov.in), read 6 Nov 2026. The rule applies to e-commerce operators generally and does not name Amazon, Flipkart or Nykaa. The marketplace credits it to your GSTIN; ask your accountant how you claim it, and count the wait in working capital.

Sources: gstcouncil.gov.in/sites/default/files/2024-09/central-tax-15-2024-1107, taxmann.com/post/blog/ecos-to-collect-0-5-tcs-on-net-value-of-taxable-, read 6 Nov 2026.

Sources

Every figure above is here. A page with a figure and no source here does not publish.

  1. gstcouncil.gov.in/sites/default/files/2025-09/press_release_press_information_bureau.pdf. Open the source ↗
  2. gstcouncil.gov.in/sites/default/files/2024-09/central-tax-15-2024-11072024.pdf, read 6 Nov 2026. Open the source ↗
  3. taxmann.com/post/blog/ecos-to-collect-0-5-tcs-on-net-value-of-taxable-supplies-made-through-it-by-other-suppliers-notification, read 6 Nov 2026. Open the source ↗
  4. support.google.com/google-ads, read 4 Nov 2026. Open the source ↗

Questions founders ask

Do I need GST registration to sell on Amazon India?

Yes. All marketplaces require an active GSTIN for seller onboarding.

Can I claim ITC on marketing spend?

Yes, on Meta/Google ads with valid GST invoices. GST on Google ad spend: 18%. Google, read 4 Nov 2026. Most agencies invoice with GST recoverable; check before paying. Source: [support.google.com/google-ads](https://support.google.com/google-ads), read 4 Nov 2026.

What's the quarterly filing cadence?

GSTR-1 monthly, GSTR-3B monthly, GSTR-9 annual. Many growing D2C brands work with a CA every month.

Related answers

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GST for Indian D2C Brands — Rates, Filings, and Marketplace Mechanics | Sylvr